Mari Paananen

Senior Lecturer

Department of Business Administration
Visiting address
Vasagatan 1
41124 Göteborg
Room number
Postal address
Box 610
40530 Göteborg

About Mari Paananen

Mari Paananen joined the School of Business, Economics and Law at the University of Gothenburg in October 2017. She was formerly an Associated Professor of Accounting at the University of Exeter, at the department of accounting. Mari graduated with a PhD from the University of North Texas and up until present, she worked primarily in the United Kingdom.

Mari’s current research involves examining the capital market effect of financial reporting disclosures using computerized text analysis, whether Internet data can predict financial distress, the economic impact/consequences of social networks and the magnitude and reasons for balance sheet management among small and medium sized (SME) companies.

Research areas

  • Financial accounting
  • Social networks
  • Financial reporting disclosures

Research in progress

  • Regulation-Induced Disclosures: Is ‘More’ Actually ‘Less’?, 2017-12 -
  • Credit Ratings, Tax Considerations, and Accrual Management by Private UK Firms, 2017-12 -
  • Visibility and Decommissioning Disclosure Quality in Europe, 2017-12 -
  • Economic implications of non-professional social networks, 2017-12 -
  • Distress prediction using Internet data, 2017-12 -

Teaching areas

  • Financial accounting
  • Financial statement analysis
  • Data analysis

Selected publications

Paananen, M., E. Runesson, and N. Samani. 2021. Time to clean up environmental liabilities reporting: Disclosure specificity, media exposure and market implications. Accounting Forum

Michelon, G., M. Paananen, and T. Schneider. 2020. Black box accounting: Discounting and disclosure practices of decommissioning liabilities. Institute of Chartered Accountants on Scotland

Causes and Consequences of Improvements in the Information Environment for Swedish Small and Mid-Sized FirmsPaananen, Mari, Renders, A, Blomkvist, Marita Accounting in Europe, 13:1, s. 21-42, 2016

Birt, J., N. Hellman, A. Jorissen, S. Mason, and M. Paananen. 2016. ”What is the Way Forward for IASB’s Research Programme under the Evidence-Supported Approach? Some Analyses and Comments Based on the 2015 Agenda Consultation.” Accounting in Europe 13(2): 269-283

The Amendment of IAS 39: Determinants of Reclassification Behavior and Capital Market Consequences Paananen, Mari, Renders, Annelies, Shima, KimJournal of Accounting, Auditing & Finance, 2012

The Adoption of IFRS 3: The Effects of Managerial Discretion and Stock Market Reactions Hamberg, Mattias, Paananen, Mari, Novak, JiriEuropean Accounting Review, 2011

The Development of Accounting Quality of IAS and IFRS over Time: The Case of Germany Paananen, Mari, Lin, HenghsiuJOURNAL OF INTERNATIONAL ACCOUNTING RESEARCH, 2009